(5)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt.ofHaryana

No. 1–2019/Ext.] CHANDIGARH, TUESDAY, JANUARY 1, 2019 (PAUSA 11, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vkns’k

fnukad 1 tuojh] 2019

la[;k 02@th,lVh&2-& pwafd] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 16 dh

mi/kkjk ¼4½ ;g mica/k djrh gS fd dksbZ jftLVªh—r O;fä ml foÙkh; o"kZ] ftlls ,sls ukes uksV ls lEcfU/kr ,sls chtdksa

;k chtd dk lEcU/k gS] dh lekfIr ds i'pkr~ vkus okys flrEcj ekl ds fy, /kkjk 39 ds v/khu fooj.kh çLrqr fd,

tkus ;k lqlaxr okf"kZd fooj.k çLrqr fd, tkus] buesa ls tks Hkh igys gks] fd ns; frfFk ds i'pkr~ eky ;k lsokvksa ;k

nksuksa ds çnk; ds fy, fdlh chtd ;k ukes uksV ;k nksuksa ds lEcU/k esa ,sls buiqV dj çR;; dk gdnkj ugha gksxk A

vkSj] pwafd] mä vf/kfu;e dh /kkjk 37 dh mi/kkjk ¼3½ ;g mica/k djrh gS fd]&

,slk dksbZ jftLVªh—r O;fä] ftlus fdlh dj vof/k ds fy, /kkjk ¼1½ ds v/khu C;kSjs çLrqr dj fn, gSa vkSj tks

/kkjk 42 ;k /kkjk 43 ds v/khu vlqesfyr jgs gSa] mlesa fdlh =qfV ;k yksi dk irk pyus ij] ,slh =qfV ;k yksi dks ,slh

jhfr] tks fofgr dh tk,] esa lq/kkj djsxk vkSj dj rFkk C;kt] ;fn dksbZ gks] dk Hkqxrku djsxk] ;fn ,slh dj vof/k ds

fy, çLrqr dh tkus okyh fooj.kh esa ,slh =qfV ;k yksi ds eís dj dk de Hkqxrku fd;k x;k gS :

ijarq mi/kkjk ¼1½ ds v/khu çLrqr fd, x, C;kSjksa ds lEcU/k esa =qfV ;k yksi dk dksbZ lq/kkj ,sls foÙkh; o"kZ dh

lekfIr] ftlls ,sls C;kSjs lEcfU/kr gSa ;k lqlaxr okf"kZd fooj.kh ds çLrqr fd, tkus] buesa tks Hkh igys gks] ds i'pkr~

vkus okys flrEcj ekl ds fy, /kkjk 39 ds v/khu fooj.kh çLrqr fd, tkus ds i'pkr~ vuqer ugha fd;k tk,xk ;

vkSj] pwafd] foÙkh; o"kZ 2017&18 Hkkjr esa eky vkSj lsok dj ds dk;kZUo;u dk igyk o"kZ Fkk vkSj djnkrk vHkh ubZ

djk/kku ç.kkyh ls Lo;a dks lqifjfpr djkus dh çfØ;k esa Fks vkSj mä lqfoKrk ds vHkko ds dkj.k&

(i)

buiqV dj çR;; ds miHkksx ds fy, ik= jftLVªh—r O;fä fu;r le; ds Hkhrj mi/kkjk ¼4½ esa fufnZ"V

xqe gq, chtdksa ;k ukes uksVksa ds dkj.k /kkjk 16 ds mica/kksa ds fuca/kukuqlkj mldk nkok ugha dj lds ;

(ii)

jftLVªh—r O;fä fu;r le; ds Hkhrj /kkjk 37 dh mi/kkjk ¼3½ ds mica/kksa ds fuca/kukuqlkj =qfV ;k yksi

dk lq/kkj ugha dj lds ;

ftlds ifj.kkeLo:i /kkjk 16 dh mi/kkjk ¼4½ vkSj /kkjk 37 dh mi/kkjk ¼3½ ds mica/kksa dks çHkkoh djus esa dqN

dfBukb;ka mRiUu gqbZ gSa ;

6

HARYANA GOVT. GAZ. (EXTRA.), JAN. 1, 2019 (PAUS. 11, 1940 SAKA)

blfy,] vc] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017] ¼2017 dk 19½] dh /kkjk 172 }kjk çnÙk 'kfä;ksa dk

ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kkasa ij] gfj;k.kk ds jkT;iky] blds }kjk] ;g vkns'k djrs gSa fd&

(i)

mä vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½ ds iz;kstuksa gsrq] jftLVªh—r O;fä flrEcj ekl] 2018 ds fy,

/kkjk 39 ds v/khu fooj.kh çLrqr djus dh lE;d~ frfFk ds i'pkr~ buiqV dj çR;; ysus ds fy, foÙkh;

o"kZ 2017&18 ds nkSjku fd, x, eky ;k lsokvksa ;k nksuksa ds çnk; ds fy, ,sls ukes uksV ls lEcfU/kr

fdlh chtd ds lEcU/k esa ekpZ] 2019 ds ekl ds fy, mä /kkjk ds v/khu fooj.kh çLrqr djus dh ns;

frfFk rd gdnkj gksxk] ftlds C;kSjs /kkjk 37 dh mi/kkjk ¼1½ ds v/khu çnk;drkZ }kjk ekpZ] 2019 ds ekl

ds fy, mä /kkjk dh mi/kkjk ¼1½ ds v/khu C;kSjs çLrqr djus ds fy, ns; frfFk rd viyksM dj fn, x,

gSa A

¼ii½ mä vf/kfu;e dh /kkjk 37 dh mi/kkjk ¼1½ ds iz;kstuksa gsrq mi/kkjk ¼1½ ds v/khu çLrqr fd, x, C;kSjksa dh

ckcr =qfV ;k yksi dk lq/kkj flrEcj] 2018 ds ekl ds fy, /kkjk 39 ds v/khu fooj.kh çLrqr fd, tkus ds

i'pkr~ ekpZ] 2019 ds ekl ;k tuojh] 2019 ls ekpZ] 2019 dh frekgh ds fy, mi/kkjk ¼1½ ds v/khu C;kSjs

çLrqr djus ds fy, ns; frfFk rd vuqKkr fd;k tk,xk A

latho dkS’ky]

vij eq[; lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Order

The 1st January, 2019

No. 02/GST-2.–– WHEREAS, Sub-section (4) of Section–16 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017) provides that a registered person shall not be entitled to take input tax credit in respect of any

invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under

section 39 for the month of September following the end of financial year to which such invoices or invoice relating

to such debit note pertains or furnishing of the relevant annual return, whichever is earlier;

AND, WHEREAS, Sub-section (3) of Section 37 of the said Act provides that any registered person, who has

furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or

Section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as

may be prescribed, and shall pay tax and interest, if any, in case there is short payment of tax on account of such error

or omission, in return to be furnished for such tax period:

Provided that no rectification of error or omission in respect of the details furnished under Sub-section (1)

shall be allowed after furnishing of the return under section 39 for the month of September following the end of the

financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;

AND, WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and

Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation

system and due to lack of said familiarity-

(i)

the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of

section 16 because of missing invoices or debit notes referred to in sub-section (4) within the stipulated

time;

(ii)

the registered persons could not rectify the error or omission in terms of provisions of Sub-section (3) of

section 37 within the stipulated time,

as a result whereof certain difficulties have arisen in giving effects to the provisions of Sub-section (4) of

Section 16 and Sub-section (3) of Section 37;

NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Haryana Goods and Services

Tax Act, 2017, the Governor of Haryana, on recommendations of the Council, for the purposes of Sections 16 and 37

of the said Act, hereby orders that,–

(i)

In sub-section (4) of Section 16 the registered person shall be entitled to take input tax credit after the

due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date

HARYANA GOVT. GAZ. (EXTRA.), JAN. 1, 2019 (PAUS. 11, 1940 SAKA)

7

of furnishing of the return under the said section for the month of March, 2019 in respect of any

invoice or invoice relating to such debit note for supply of goods or services or both made during the

financial year 2017-18, the details of which have been uploaded by the supplier under Sub-section (1)

of Section 37 till the due date for furnishing the details under Sub-section (1) of said section for the

month of March, 2019;

(ii)

In Sub-section (3) of Section 37 the rectification of error or omission in respect of the details furnished

under Sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of

September, 2018 till the due date for furnishing the details under sub-section (1) for the month of

March, 2019 or for the quarter January, 2019 to March, 2019.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.

8503—C.S.—H.G.P., Pkl.